JP:285A's free cash flow for Q1 2025 was ¥0.21. For the 2025 fiscal year, JP:285A's free cash flow was decreased by ¥ and operating cash flow was ¥0.14. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.85	0.35	0.85	1.26	1.32
Quick Ratio	0.46	0.20	0.45	0.91	0.90
Cash Ratio	0.19	0.10	0.29	0.54	0.43
Solvency Ratio	0.25	0.04	0.12	0.24	0.12
Operating Cash Flow Ratio	0.46	0.10	0.37	0.63	0.31
Short-Term Operating Cash Flow Coverage	1.45	0.23	1.17	2.28	1.42
Net Current Asset Value	¥ -1.33T	¥ -1.76T	¥ -1.54T	¥ -1.18T	¥ -1.35T
Leverage Ratios
Debt-to-Assets Ratio	0.34	0.45	0.43	0.41	0.47
Debt-to-Equity Ratio	1.31	2.88	1.92	1.57	1.82
Debt-to-Capital Ratio	0.57	0.74	0.66	0.61	0.65
Long-Term Debt-to-Capital Ratio	0.40	0.39	0.56	0.53	0.59
Financial Leverage Ratio	3.81	6.37	4.52	3.87	3.89
Debt Service Coverage Ratio	1.59	0.16	0.97	2.08	1.73
Interest Coverage Ratio	4.28	-5.31	-2.24	4.67	-2.49
Debt to Market Cap	0.11	1.33	1.29	1.31	1.30
Interest Debt Per Share	2.00K	2.49K	2.43K	2.40K	2.49K
Net Debt to EBITDA	1.18	21.65	3.66	1.20	4.41
Profitability Margins
Gross Profit Margin	29.86%	-4.86%	9.88%	27.12%	0.07%
EBIT Margin	23.52%	-27.40%	-11.20%	13.14%	-17.16%
EBITDA Margin	42.88%	4.75%	21.41%	42.32%	24.29%
Operating Profit Margin	22.05%	-23.98%	-7.57%	14.21%	-17.53%
Pretax Profit Margin	18.36%	-31.91%	-14.58%	10.09%	-24.19%
Net Profit Margin	13.63%	-22.64%	-10.77%	6.94%	-16.88%
Continuous Operations Profit Margin	13.58%	-22.66%	-10.81%	6.92%	-16.81%
Net Income Per EBT	74.22%	70.94%	73.89%	68.74%	69.81%
EBT Per EBIT	83.27%	133.11%	192.63%	71.03%	137.96%
Return on Assets (ROA)	7.63%	-8.51%	-4.64%	3.45%	-6.13%
Return on Equity (ROE)	31.17%	-54.21%	-20.99%	13.34%	-23.84%
Return on Capital Employed (ROCE)	18.44%	-25.84%	-4.70%	9.86%	-7.83%
Return on Invested Capital (ROIC)	11.79%	-9.83%	-3.05%	6.10%	-5.12%
Return on Tangible Assets	8.88%	-9.91%	-5.40%	4.00%	-7.62%
Earnings Yield	2.88%	-28.24%	-16.01%	12.27%	-19.31%
Efficiency Ratios
Receivables Turnover	7.66	7.19	11.60	5.60	5.12
Payables Turnover	2.15	10.00	13.03	9.87	3.10
Inventory Turnover	3.06	4.15	3.17	3.66	4.59
Fixed Asset Turnover	1.27	0.81	0.88	1.20	0.81
Asset Turnover	0.56	0.38	0.43	0.50	0.36
Working Capital Turnover Ratio	-9.93	-1.60	28.74	0.00	7.38
Cash Conversion Cycle	-2.47	102.16	118.47	127.97	33.29
Days of Sales Outstanding	47.64	50.79	31.47	65.16	71.28
Days of Inventory Outstanding	119.41	87.87	115.01	99.79	79.58
Days of Payables Outstanding	169.52	36.50	28.01	36.99	117.58
Operating Cycle	167.05	138.66	146.48	164.95	150.87
Cash Flow Ratios
Operating Cash Flow Per Share	820.10	361.94	629.06	1.02K	295.17
Free Cash Flow Per Share	393.22	-202.81	-310.33	281.19	-366.65
CapEx Per Share	426.88	564.75	939.39	737.49	661.82
Free Cash Flow to Operating Cash Flow	0.48	-0.56	-0.49	0.28	-1.24
Dividend Paid and CapEx Coverage Ratio	1.92	0.64	0.67	1.38	0.45
Capital Expenditure Coverage Ratio	1.92	0.64	0.67	1.38	0.45
Operating Cash Flow Coverage Ratio	0.44	0.15	0.27	0.44	0.12
Operating Cash Flow to Sales Ratio	0.27	0.18	0.26	0.36	0.16
Free Cash Flow Yield	2.76%	-12.67%	-19.38%	17.56%	-22.90%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	34.56	-3.54	-6.25	8.15	-5.18
Price-to-Sales (P/S) Ratio	4.71	0.80	0.67	0.57	0.87
Price-to-Book (P/B) Ratio	10.04	1.92	1.31	1.09	1.23
Price-to-Free Cash Flow (P/FCF) Ratio	35.99	-7.89	-5.16	5.69	-4.37
Price-to-Operating Cash Flow Ratio	17.25	4.42	2.55	1.57	5.42
Price-to-Earnings Growth (PEG) Ratio	-1.83	-0.05	0.03	0.00	<0.01
Price-to-Fair Value	10.04	1.92	1.31	1.09	1.23
Enterprise Value Multiple	12.16	38.54	6.80	2.54	8.01
Enterprise Value	8.49T	1.97T	1.87T	1.64T	1.92T
EV to EBITDA	12.22	38.54	6.80	2.54	8.01
EV to Sales	5.24	1.83	1.46	1.07	1.95
EV to Free Cash Flow	40.03	-18.02	-11.16	10.82	-9.72
EV to Operating Cash Flow	19.19	10.10	5.50	2.99	12.07
Tangible Book Value Per Share	655.75	79.96	449.30	698.16	313.18
Shareholders’ Equity Per Share	1.41K	834.10	1.22K	1.47K	1.30K
Tax and Other Ratios
Effective Tax Rate	0.26	0.29	0.26	0.31	0.30
Revenue Per Share	3.00K	2.00K	2.38K	2.83K	1.83K
Net Income Per Share	409.40	-452.13	-256.26	196.49	-309.21
Tax Burden	0.74	0.71	0.74	0.69	0.70
Interest Burden	0.78	1.16	1.30	0.77	1.41
Research & Development to Revenue	0.00	0.13	0.13	0.09	0.00
SG&A to Revenue	0.00	0.12	0.00	0.00	0.18
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	2.00	-0.80	-2.45	5.18	-0.67

Currency in JPY

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